1545-BL91 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals

This document contains proposed regulations under section 5000A of the Internal Revenue Code defining minimum essential coverage. In addition, this proposed regulation provides other rules relating to the shared responsibility provision for individuals.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No 26 CFR 1.5000A-0 26 CFR 1.5000A-2 26 CFR 1.5000A-3 26 CFR 1.5000A-4 26 USC 7805 26 USC 5000A Affordable Care Act No NPRM 01/27/2014 79 FR 4302 NPRM Comment Period End 04/28/2014 Final Action 12/00/2014 REG-141036-13 Drafting attorney: Sue-Jean Kim (202) 317-7006 CC:ITA No No None No No No No 1545-BL36 Related to Sue-Jean Kim Attorney 1545 Internal Revenue Service IRS 202 317-7006 202 317-4734 sue-jean.kim@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224